Income Tax (Amendment) Act, 2017 (ACT 941)

1 INCOME TAX (AMENDMENT) ACT, 2017 (ACT 941) 2 ACT 941 THE NINE HUNDRED AND FORTY-FIRST ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED INCOME TAX (AMENDMENT) ACT, 2017 AN ACT to amend the Income Tax Act, 2015 (Act 896) to provide for the exemption from tax of the gains from the realisation of securities listed on the Ghana Stock Exchange. DATE OF ASSENT: 15th March, 2017 PASSED by Parliament and assented to by the President: Section 7 of Act 896 amended The Income Tax Act, 2015 (Act 896) is amended in subsection (1) of section 7 (a) by the deletion of "and" after "Ghana" in paragraph (r); (b) by the insertion of "and" after "person" in paragraph (s); and (c) by the insertion after paragraph (s) of "(t) gains from the realisation of securities traded on the Ghana Stock Exchange up to December 31st, 2021." Date of Gazette notification: 15th March, 2017.